WITH A AS(
SELECT ITEM_CODE CODE
      ,ITEM_NAME NAME
      ,'ADDED' COMP_RSLT
  FROM(SELECT *
         FROM ITEM
       EXCEPT
       SELECT *
         FROM ITEM_HISTORY)
)
,B AS(
SELECT ITEM_CODE CODE
      ,ITEM_NAME NAME
      ,'DELETED' COMP_RSLT
  FROM(SELECT *
         FROM ITEM_HISTORY
       EXCEPT
       SELECT *
         FROM ITEM)
)
,C AS(
SELECT CODE
      ,NAME
      ,CASE
            WHEN COUNT(*) <> 1 THEN 'UPDATED'
            ELSE COMP_RSLT
       END COMP_RSLT
  FROM(SELECT *
         FROM A
        UNION
       SELECT *
         FROM B)
 GROUP BY CODE
         ,NAME
)
SELECT *
  FROM C
 ORDER BY CODE DESC